The dollar-value LIFO method was adopted by Tamarisk Corp, on January 1, 2020. Its inventory on that date was $324,000. On December 31,2020 , the inventory at prices existing on that date amounted to $302,400. The price level at January 1,2020 , was 100 . and the price level at December 31,2020 , was 112. (a) Compute the amount of the imventory at December 31,2020 , under the dollar-value LIFO method. Inventory 12/31/20 under dollar-value LiFO method